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Richard Sloan from the University of Michigan was first to document what is referred to as the "accrual anomaly". His 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones.
As of Jun. 2026, eCloudvalley Digital Technology Co has a Sloan Ratio of 3.11%, indicating the company is in the safe zone and there is no funny business with accruals.
eCloudvalley Digital Technology Co (TPE:6689) Sloan Ratio % Explanation
A former University of Michigan researcher, Richard Sloan's 1996 paper found that shares of companies with small or negative accruals vastly outperform (+10%) those of companies with large ones. In fact, for the 40-year period between 1962 and 2001, buying the lowest accrual companies and shorting the highest accrual companies resulted in an average annual compounded return of 18%, more than double the S&P 500's 7.4% annual return over the same period.
If the Sloan Ratio is between -10% and 10%, the company is in the safe zone and there is no funny business with accruals.
If the Sloan Ratio is less than between -25% and -10% on the negative side, and between 10% and 25% on the positive side, this is a warning stage of accrual build up.
If the Sloan Ratio is less than -25% or greater than 25%, and this ratio is consistent over several quarters or even years, be careful. Earnings are highly likely to be made up of accruals.
As of Jun. 2026, eCloudvalley Digital Technology Co has a Sloan Ratio of 3.11%, indicating the company is in the safe zone and there is no funny business with accruals.
eCloudvalley Digital Technology Co Sloan Ratio % Related Terms
eCloudvalley Digital Technology Co Sloan Ratio % Historical Data
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
eCloudvalley Digital Technology Co Sloan Ratio % Chart
TPE:6689 vs MSFT, ORCL, PLTR: Sloan Ratio % Comparison
For the Software - Infrastructure subindustry, eCloudvalley Digital Technology Co's Sloan Ratio %, along with its competitors' market caps and Sloan Ratio % data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
eCloudvalley Digital Technology Co Sloan Ratio % vs Software Industry
For the Software industry and Technology sector, eCloudvalley Digital Technology Co's Sloan Ratio % distribution charts can be found below:
* The bar in red indicates where eCloudvalley Digital Technology Co's Sloan Ratio % falls into.
eCloudvalley Digital Technology Co Sloan Ratio % Calculation
Earnings contain a lot of non cash earnings which is called accruals. The Sloan ratio is a way to identify firms with low non-cash or accrual-derived earnings relative to their cash flow.
eCloudvalley Digital Technology Co's Net Income for the trailing twelve months (TTM) ended in Jun. 2026 was 21.294 (Sep. 2025 ) + 78.506 (Dec. 2025 ) + 35.92 (Mar. 2026 ) + 12.544 (Jun. 2026 ) = NT$148 Mil.
eCloudvalley Digital Technology Co's Cash Flow from Operations for the trailing twelve months (TTM) ended in Jun. 2026 was 101.519 (Sep. 2025 ) + 70.203 (Dec. 2025 ) + -25.247 (Mar. 2026 ) + 137.116 (Jun. 2026 ) = NT$284 Mil.
eCloudvalley Digital Technology Co's Cash Flow from Investing for the trailing twelve months (TTM) ended in Jun. 2026 was -6.316 (Sep. 2025 ) + -319.336 (Dec. 2025 ) + -107.823 (Mar. 2026 ) + 97.631 (Jun. 2026 ) = NT$-336 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
eCloudvalley Digital Technology Co (TPE:6689) has a Sloan Ratio % of 3.11% as of Jun. 2026. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on eCloudvalley Digital Technology Co and its competitors.
Is eCloudvalley Digital Technology Co's Sloan Ratio % too high?
eCloudvalley Digital Technology Co's current Sloan Ratio % is 3.11%. Overall, eCloudvalley Digital Technology Co has a GF Score™ of 88/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does eCloudvalley Digital Technology Co's Sloan Ratio % compare to MSFT and ORCL?
eCloudvalley Digital Technology Co's Sloan Ratio % of 3.11% can be compared against companies in the Software industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Sloan Ratio % for a Software company?
A good Sloan Ratio % depends on the Software industry context. However, Sloan Ratio % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Sloan Ratio % mean?
A high Sloan Ratio % can signal that a stock is expensive relative to its fundamentals. Sloan ratio measures earnings quality based on the amount of accruals. View historical data on eCloudvalley Digital Technology Co and its competitors. eCloudvalley Digital Technology Co's current Sloan Ratio % is 3.11%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is eCloudvalley Digital Technology Co stock overvalued right now?
Based on GuruFocus' analysis, eCloudvalley Digital Technology Co (TPE:6689) is currently considered Significantly Undervalued. The stock's GF Value™ is NT$97.11, compared to a current price of NT$62.30 — trading 35.8% below its estimated fair value. The current Sloan Ratio % is 3.11%. eCloudvalley Digital Technology Co's overall GF Score™ is 88/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Sloan Ratio % calculated?
Sloan Ratio % is calculated from a company's financial statements. For eCloudvalley Digital Technology Co (TPE:6689), the current Sloan Ratio % is 3.11% as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is eCloudvalley Digital Technology Co (TPE:6689) Overvalued in 2026?
Based on GuruFocus' analysis, eCloudvalley Digital Technology Co stock appears to be undervalued.
The current stock price of NT$62.30 is trading 35.8% below its estimated GF Value™ of NT$97.11.
GuruFocus considers eCloudvalley Digital Technology Co to be Significantly Undervalued.
Key valuation signals for TPE:6689:
Sloan Ratio %: 3.11%
GF Value™: NT$97.11 vs. price of NT$62.30 (35.8% below fair value)
No single metric tells the full story. See the TPE:6689 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
eCloudvalley Digital Technology Co is engaged in the information service industry and sales of storage products. Its solutions include Public Cloud, Next Gen. Managed Services, Cloud Management Platform - Atlas, Migration, Edge Services, Cloud-Native Development, FinOps, Sustainability and Carbon Management Services, ERP, CRM, Data Modernization, Information Security Testing Services, Cloud Security Services, among others. It operates in a single segment of the provision and agency-related activities of cloud services.
88GF Score
Get the complete analysis for TPE:6689
Sloan Ratio % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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